Your TSB is the value of all your superannuation interests on 30 June each year.
It’s a snapshot the ATO uses to decide what superannuation strategies you can and can’t use in the following financial year.

What’s included in your TSB?

• Your accumulation phase balance

• Your pension (retirement phase) balance, using the ATO’s modified method

• Any rollovers in transit on 30 June

• Certain SMSF LRBA loan amounts (if the LRBA started after 1 July 2018 and meets ATO rules)

• Minus: structured settlement contributions

What your TSB doesn’t do

• It does not limit how much total super you can hold.

• It does limit your access to certain contributions and tax concessions.

2025–26 Key TSB Thresholds

1. Non-Concessional Contributions

To make any non-concessional (after-tax) contributions, your TSB must be:
Under $2 million

2. Bring-Forward Rule (Up to 3-Year Contribution Cap)

Maximum bring-forward access depends on your TSB:

• Under ~ $1.76 million → Eligible for full 3-year cap

• Between ~ $1.76m and $2m → Reduced or restricted

• $2m or above → Not eligible

3. Carry-Forward Concessional Contributions

To use unused concessional contributions from prior years, your TSB must be:
Under $500,000

Why TSB Matters

Your TSB is the ATO’s “gatekeeper” for strategies such as:
✔ Making non-concessional contributions
✔ Using the bring-forward rule
✔ Accessing carry-forward concessional contributions
✔ Claiming spouse contribution offsets
✔ Receiving government co-contributions
✔ Certain SMSF borrowing (LRBA) rules

If you're planning a major contribution, pension commencement, or SMSF restructure, knowing your TSB isn’t optional - it’s essential.

Most trustees focus on contributions, caps and pensions - but TSB is the hidden metric that quietly controls everything behind the scenes.